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題名：跨國公司治理對組織公民行為影響之研究－兼論經理人道德態度之中介效果
作者：林毅豐 引用關係
作者(外文)：Lin, Yi-Fong
校院名稱：中國文化大學
系所名稱：國際企業管理學系
指導教授：林彩梅
學位類別：博士
出版日期：2015
主題關鍵詞：公司治理；代理人理論；經理人道德態度；組織公民行為；corporate governance；agency theory；manager’s moral attitude；organizational citizen behavior
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　　傳統上，公司治理以研究所有權人與代理人間之關係，目的在降低可能之代理人成本。但是，在大股東追求財務性利益的國家，經常賦予經理人更高的自主權，使代理人成本更高；反之，在大股東傾向追求策略性利益的國家，對代理人賦予較低的自主權，代理人成本反而較低。而當大股東傾向追求利益性目標時，將有降低公司經理人非利益性組織投入之可能性，亦即，有延伸降低員工組織公民行為之可能；反之，當大股東傾向追求策略性目標時，將有增加經理非利益性投入之可能，亦即，有延伸增加員工公民行為之可能。而跨國公司治理對組織公民行為之影響如何？研究至今仍未能有效釐清。
　　本研究以美、日在台分公司及本國企業為對象，發送問卷400份，回收有效問卷303份(75.8%)。研究結果發現：1)國家法令對大股東有利時，對經理人之道德態度有正向影響；反之，當國家法令對小股東有利時，對經理人之道德態度存在負向影響。2)經理人道德態度越佳，員工之組織公民行為程度越高；反之，經理人道德態度越差，員工之組織公民行為程度越低。
　　學術意義上，本研究提供公司治理對經理人道德及員工態度延伸影響之完整組織性思維架構，可供未來研究參酌使用；管理意義上，本研究結果可供以擁有公司股權為企業控制標的之企業擁有者借鏡，思考不同控制型態之可能性。
Traditionally, corporate governance were lunched to lower down agency cost, however, in countries whose regulations are more favored to small stockholders, managers tend to seek short-term profits, hence heighten the agency costs. Controversy, in countries whose regulations are more favored to large stockholders, managers tend to seek long-term profits, and hence lower down agency costs. Moreover, when managers tend to seek short-term profits, it may decrease their non-profitable inputs, derive to decrease OCB of organizations; Controversy, when managers tend to seek long-term profits, it may increase their non-profitable inputs, derive to increase OCB of organizations. Thus, this study aims to illustrate how corporate governance affects manager’s moral attitude, further the affections of OCB.
By sending 400 questionnaires to U.S and Japan subsidiaries in Taiwan and local Taiwanese companies, totally 303 (75.8%) were collected, results showed that: 1) Regulations favored large stockholders positively affect manager’s moral attitude; 2) managers’ moral attitudes positively affect OCB of organizations.
Academically, this study provides a comprehensive conceptual framework of corporate governance, managers’ moral attitudes and OCB, which could be used for further studies; Practically, this study provides different possibilities to those who control enterprise by only shareholding.
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